Reiko Makihara is a beautiful proprietress who runs a traditional Japanese restaurant left by her late husband all by herself. However, the number of customers is low and she is unable to pay the rent, so she has her landlord forgive her late payments by offering sex in lieu of late fees. One day, the proprietress realizes that she can earn money by putting her body on the line. She seduces the customers who lend her money with the charms of a mature woman, and gives them footjobs, handjobs, and face-sitting! The proprietress's hospitality and lewd sexual intercourse makes the lenders give her money and semen in droves!